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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance service. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This matter was also referred … made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written … - repair, maintenance, usage, or fuel records for its fleet. Key Recommendations Properly report and use …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 2411
… about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the … and long-term perspective.” The Fund's value reflects retirement and death benefits of $3.794 billion paid out … and transparency. About the New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces Third Quarter Results
… Common Retirement Fund enjoyed a robust third quarter that saw continued strong performance in domestic and developed …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a fund balance … Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an annual update …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1220
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2012 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form … and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 919
… a retroactive military stipend increase but are no longer rec …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendState Agencies Bulletin No. 1118
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2011 for the following that are excluded from Boxes 1, 3 and 5 and do not appear on Form … and Non-taxable Health Insurance for CUNY employees are reported in Box 14 as IRC125. Taxable Gross Calculations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 2048
… in calendar year 2021 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … State agencies to perform certain payee notification requirements: An initial outreach letter will be mailed to … the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksOpinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of some power expressly conferred as plainly to appear to have been …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… past-due accounts that met the criteria for registration suspension; 49,740 of these customers are persistent … plates to suspend. Since restarting the registration suspension program in July 2022, the Authority has referred … million in tolls and fees, including 7,274 that met the suspension criteria. However, the Authority did not initiate …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1194
… gross wages.This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … Agency Report of the Taxable Value of Personal Use (AC 3173) for the period of November 1, 2011 through October 31, 2012. Agencies must review the form to determine if it is acceptable and in compliance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… being asked to pay more for service, should be clear on how these funds will be used to build on recent steps to make … was well over 125 million riders a month and currently is hovering around 60 to 70% of pre-pandemic levels on … MTA is hopeful that new subway cars replacing the 50-year old cars running on the A, C, N, W and Q lines will help …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Agencies Bulletin No. 2428
… inform agencies of OSC’s automatic processing of the April 2026 PEF Performance Advances and provide instructions for … 190 of the Laws of 2023, which implemented the 2023-2026 Agreement between the State of New York and PEF, … Law Section 355-a (13). Effective Date(s): The April 2026 PEF Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2428-april-2026-public-employees-federation-pef-performance-advancesOpinion 91-8
… and interest on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: … interest prohibited by article 18 if he or she were to acquire a bond issued by the district ( cf . General … has a prohibited conflict of interest if he or she were to acquire a bond issued by the district even though the power …
https://www.osc.ny.gov/legal-opinions/opinion-91-8